For 2026 income, the returns you file in 2027, there are seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. Your bracket depends on your taxable income: your income after deductions, such as the 2026 standard deduction of $16,100 for single filers or $32,200 for married couples filing jointly. Each rate only applies to the income inside its bracket.
On this page
2026 federal tax brackets
These are the brackets for income earned in 2026 and reported on returns filed in 2027. The amounts are taxable income.
| Rate | Single | Married filing jointly |
|---|---|---|
| 10% | $0 to $12,400 | $0 to $24,800 |
| 12% | $12,401 to $50,400 | $24,801 to $100,800 |
| 22% | $50,401 to $105,700 | $100,801 to $211,400 |
| 24% | $105,701 to $201,775 | $211,401 to $403,550 |
| 32% | $201,776 to $256,225 | $403,551 to $512,450 |
| 35% | $256,226 to $640,600 | $512,451 to $768,700 |
| 37% | Over $640,600 | Over $768,700 |
Head of household and married filing separately have their own brackets. A tax pro will use the right table for your filing status.
The 2026 standard deduction
| Filing status | Standard deduction |
|---|---|
| Single, or married filing separately | $16,100 |
| Married filing jointly | $32,200 |
| Head of household | $24,150 |
How brackets actually work: an example
Say you're single and earned $60,000 in wages in 2026, and you take the standard deduction.
- Taxable income: $60,000 minus the $16,100 standard deduction is $43,900.
- The first $12,400 is taxed at 10%: $1,240.
- The remaining $31,500 is taxed at 12%: $3,780.
- Tax before credits: $5,020. You're in the 12% bracket, but that's about 8% of your $60,000.
Your actual return uses the official tax table, so the result can differ by a few dollars, and credits come off after this.
When a call helps
- You want to know how a raise, a bonus or a side job changes your tax
- You're not sure which filing status gives you the better result
- You'd like to know what you'll owe or get back before you file
- You'd like a tax pro to prepare and e-file your return, as a paid service
Quick answers
Will a raise push all my income into a higher bracket?
No. Only the dollars above the bracket line are taxed at the higher rate. A raise always leaves you with more money after tax.
Is my bracket the same as my tax rate?
Not quite. Your bracket is the rate on your last dollars of income. The share of your total income that goes to tax is lower, because the first dollars are taxed at 10% and 12%.
Do the brackets change every year?
Yes. The income ranges are adjusted for inflation every year, so check the year you're filing for.
Is this the tax I'll owe?
It's the starting point. Credits, other deductions and payments you've already made all change the final number. A tax pro can work it out for your return.
Have a different question?
Call and ask a tax pro. Open 8 AM to 10 PM Eastern, January through April.
No appointment needed.
More questions
Sources
- IRS: Tax inflation adjustments for tax year 2026 (IR-2025-103)
- IRS: Federal income tax rates and brackets
Checked November 12, 2026.